Rules on Independence and Responsibility Regarding Auditing, Tax Advice, Accountancy, Account Certification Services and Legal Services

April 2017

Rules on Independence

This study maps the rules on independence and responsibility that are applicable at national, EU, and international level that govern the service provision by intermediaries such as companies working in auditing, tax advice, accountancy and account certification or by legal advisors (attorneys, solicitors, legal consultants, in-house lawyers, etc.). The mapping forms the basis for policy recommendations to encourage intermediaries to deliver a positive contribution to combatting tax evasion, tax avoidance and money laundering.

Client: European Parliament – DG for Internal Policies – Policy Department A (at the request of the Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA))

Authors: Ian Roxan, Saipriya Kamath & Willem Pieter De Groen 

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